Every property owner has the legal ability to file an appeal with the County Assessor if the property owner believes the assessment is incorrect. Arizona law requires the assessor to value property at market value levels, but the assessor cannot value property over the actual market value of the property. There is no restriction or limit as to an increase in the full cash value, so in the case of an appeal, the property owner is required to demonstrate documentation as to the incorrectness of the assessment or valuation. An appeal must be filed with the assessor within 60 days of the mailing of the Notice of Valuation. Forms are available from the assessor. Beginning Tax Year 2015, no tax levy is assessed against the full cash value (Proposition 117).